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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which one of the following book-keeping errors does not affect the view given by the financial accounts?

A) An error of original entry
B) An error of principle
C) An error of omission
D) An error of commission

2. Which one of the following would not be considered a purpose of segregation of duty?

A) Ensuring staff get experience of a variety of different tasks.
B) Ensuring no one person should have complete control over any section of the bookkeeping system.
C) Avoiding opportunities for diverting money from the company.
D) Preventing fraudulent manipulation of the bookkeeping system.

3. The purpose of the external audit is the examination of, and expression of opinion on the financial statements of an entity.
What is the purpose of internal audits?

A) To assist employees of the organization in effective discharge of their responsibilities
B) To create fear
C) To confirm balances presented in the financial statements
D) To prepare for external audits

4. Which of the following is not an external user of financial statements?

A) creditor
B) shareholder
C) auditor
D) director

5. Refer to the Exhibit.

The following information is available relating to the non-current assets of Company X:
Non-current assets that had originally cost $225,000 and had a carrying value of $105,000 were sold during the year.
The figure for purchases of non-current assets to be shown in the statement of cash flows will be, to the nearest $1,000:

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